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{"id":11014,"date":"2016-11-25T00:00:00","date_gmt":"2016-11-25T02:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/bloco-k-simplificado\/"},"modified":"2019-08-29T08:23:45","modified_gmt":"2019-08-29T11:23:45","slug":"bloco-k-simplificado","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/bloco-k-simplificado\/","title":{"rendered":"Bloco K simplificado para fabricantes de bebidas e de produtos de fumo"},"content":{"rendered":"Os fabricantes de bebidas e de produtos de fumo poder\u00e3o cumprir inicialmente o Bloco K de forma simplificada.<\/p>\n
A Instru\u00e7\u00e3o Normativa n\u00ba 1.672\/2016 estabeleceu que para fatos ocorridos de 1\u00ba de dezembro de 2016 a 31 de dezembro de 2018 a escritura\u00e7\u00e3o do Bloco K, do Livro Registro de Controle da Produ\u00e7\u00e3o e do Estoque Integrante da Escritura\u00e7\u00e3o Fiscal Digital (EFD), ficar\u00e1 restrita \u00e0 informa\u00e7\u00e3o dos saldos escriturados nos Registros K200 e K280.<\/p>\n
Para fatos ocorridos a partir de 1\u00ba de janeiro de 2019 a escritura\u00e7\u00e3o do Bloco K da EFD dever\u00e1 ser completa.<\/p>\n
Em junho deste ano, a Receita Federal incluiu os fabricantes de bebidas e de produtos de fumo entre as empresas obrigadas a escriturar o Livro de Registro de Controle da Produ\u00e7\u00e3o e do Estoque \u2013 Bloco K.<\/p>\n
Na \u00e9poca, a Receita declarou em seu site que a inclus\u00e3o ocorreu devido \u00e0 alta sensibilidade dos setores em rela\u00e7\u00e3o \u00e0s quest\u00f5es de arrecada\u00e7\u00e3o tribut\u00e1ria e a necessidade de acompanh\u00e1-los para evitar o uso de selos de controle falsos, muitas vezes usados por empresas para escapar do controle fiscal.<\/p>\n
Bloco K<\/h2>\n
O Bloco K \u00e9 uma obriga\u00e7\u00e3o contida no SPED Fiscal (EFD ICMS IPI) estruturada em blocos, sendo o K aquele destinado a demonstrar ao Fisco todo o processo produtivo, considerando informa\u00e7\u00f5es sobre ordens de produ\u00e7\u00e3o, movimenta\u00e7\u00e3o dos insumos, produtos acabados ou em processo entre outros dados, de forma anal\u00edtica e vinculada aos documentos fiscais.<\/p>\n","protected":false},"excerpt":{"rendered":"
Os fabricantes de bebidas e de produtos de fumo poder\u00e3o cumprir inicialmente o Bloco K de forma simplificada.<\/p>\n","protected":false},"author":3,"featured_media":11015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[37,38],"tags":[122],"class_list":["post-11014","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-tributos","tag-bloco-k"],"yoast_head":"\n
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